https://www.taxtmi.com/forum/issue?id=96 Whether an advance payment to a transporter under a Goods Transport Agency arrangement is a taxable service receipt must be determined by classifying the transaction under the service tax definitions; there is no separate circular for advances to transporters. Apply Notification No. 36/2004 and Rule 2 of the Service Tax Rules to decide if the receipt is a taxable service, and then determine the incidence of liability-who is obligated to pay the tax. en-us Thu, 16 Feb 2006 19:31:26 +0530 Thu, 23 Jan 2025 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=96 Whether an advance payment to a transporter under a Goods Transport Agency arrangement is a taxable service receipt must be determined by classifying the transaction under the service tax definitions; there is no separate circular for advances to transporters. Apply Notification No. 36/2004 and Rule 2 of the Service Tax Rules to decide if the receipt is a taxable service, and then determine the incidence of liability-who is obligated to pay the tax. Discussion-Forum Service Tax Thu, 16 Feb 2006 19:31:26 +0530 https://www.taxtmi.com/forum/issue?id=96